In fact, the entry of catering invoices can be mainly divided into the following situations:
1, catering invoices are included in "employee welfare expenses".
In the daily practice of enterprises, employees are employees who have dinner and take part in catering activities on holidays, and the company often provides working meals for employees who work in other places or work overtime. Therefore, such catering invoices should be included in the "employee welfare expenses".
2, catering invoices included in the "travel expenses".
At present, some enterprises have employees on business trips with cash subsidies, while others are reimbursed according to the catering invoices that occur when employees are on business trips. Therefore, the catering expenses within the subsidy standard during the employee's business trip should be included in the "travel expenses".
3, catering invoices included in the "business hospitality".
The so-called business entertainment expenses refer to the entertainment expenses paid by enterprises for business needs, and also include social entertainment expenses, mainly including catering, food and normal entertainment activities, such as entertaining meals and yancha. Therefore, catering invoices incurred by enterprises to entertain customers should be included in the category of "business hospitality".
4, catering invoices included in the "conference fee".
In the process of enterprise management, various meetings are often held and some customers, suppliers and employees are invited to attend. During the meeting, some transportation, accommodation, catering and other expenses often occur. Therefore, there is no problem in pre-tax deduction of catering invoices obtained during the meeting, but enterprises generally need to provide relevant notices of the meeting and materials to prove the authenticity of the meeting expenses.
In addition, after clarifying how the catering invoices are accounted for, Beijing Agency Bookkeeping Company suggested that enterprises should also pay attention to avoid the following misunderstandings in the accounting treatment of catering invoices:
1. All meals are business entertainment expenses.
In fact, in the normal business activities of enterprises, the reasons for meal expenses are different. Therefore, enterprises should not equate meal expenses with business entertainment expenses. This is because business entertainment expenses include catering expenses, but catering expenses are not necessarily business entertainment expenses.
2. The special VAT invoice obtained for travel expenses can be deducted.
In the actual accounting process, no matter whether the special VAT invoice is obtained or not, the meals in the travel expenses shall not be deducted from the input tax. Therefore, in addition to travel expenses, staff education expenses, conference expenses, board members fees and other related expenses, meals need to be accounted for separately or listed separately.
The above is the explanation of how to enter the catering invoice, and the misunderstanding that should be paid attention to when entering the catering invoice. Beijing agency bookkeeping company believes that understanding the accounting standards of catering invoices is of great significance to the professional accounting treatment of enterprises, and enterprise financial personnel must pay attention to it.
In addition, if enterprises have questions about how to enter catering invoices, they can also seek professional Beijing agency bookkeeping company for detailed consultation.